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2014 (2) TMI 906 - CESTAT NEW DELHIEligibility for cenvat credit - Service tax paid on the premium for Insurance of the company’s vehicles - Nexus between there insurances services availed with the manufacture of final product – Waiver of pre-deposit – Held that:- For Insurance of the Company’s vehicles and group and personal accident insurance of the workers – Following Commissioner of Central Excise, Tirunelveli Vs. DCW Ltd. [2011 (1) TMI 45 - CESTAT, CHENNAI] - the cenvat credit of service tax paid on the insurance premium is admissible if the vehicles are used for the company’s work – here also, the vehicle had been used for the company’s work – Thus, the appellant have strong prima facie case in their favour – pre-deposits waived till the disposal – stay granted.
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